Rita Martini, L. Vera Riama P., Rulyanti Susi Wardhani, Misa Febriana
Abstract
The objective of this study is to test the effect of Intellectual Capital to Return on Equity (ROE) empirically. Sample of this research is consumer goods industry in Indonesia Stock Exchange (IDX) with the sample period 2009-2012, the Financial Statements, they are income and statement of financial position. Data collected by purposive sampling method. Samples used in this study were 20 companies each year. Measurement model of intellectual capital uses Pulic model using Value Added Intellectual Coefficient (VAIC). The results showed that intellectual capital no significant effect of on ROE company. This research allow the presence of different results if added that the number of sample or a period more long, so that research will come can showing results more accurate. In addition suggested to reëxamine variables on the customer goods industry when conditions economic stable to prove the possibility.
Keywords: Intellectual Capital, Value Added Intellectual Coefficient (VAIC), Return On Equity (ROE).
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